The following costs were accumulated by Department 2 of Hughes Company during April: Cost Transferred from Dept. 1 Material Conversion Total Costs Beginning Inventory P17,050 P5,450 P22,500 Current Period Cost P184.000 P34.000 P104.000 P322.000 P201.050 P34,000 P109,450 P344,500 Production for April in Department 2 (in units): WIP-April 1 2,000 60% complete Materials are not added in Complete period transferred 20,000 Department 2 until the very WIP-April 30 5,000 40% complete end of processing Department 2 Using FIFO method, compute the: 1. cost of units completed 2. value of ending WIP